Taxation Law

Accounting
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL

Lecturer
- Paulo Jorge Gomes Bragança

Prerequisites
Not applicable.

Objectives
Provide students with a general overview of tax law focusing primarily on the study of its administrative components (procedure) and litigation (process), with reference to the acts in time and alternative means of solving conflicts.

Program
I - Introduction;
II - Tax Procedure;
III - Tax Case;

Evaluation Methodology
Two mid-term tests or Final exam.

Bibliography
- Sousa, J. e Rodrigues, B. e Campos, D. (2012). Lei Geral Tributária - anotada e comentada. Lisboa: Encontro da Escrita
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Tributários, C. (2017). Códigos Tributários. Coimbra: Almedina

Method of interaction
Lectures including topic exploration and class debate

Software used in class